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All Journal Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Jurnal Akuntansi dan Bisnis E-JURNAL AKUNTANSI
Emita Wahyu Astami
Universitas Teknologi Yogyakarta
Economics, Econometrics & Finance

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Factors Explaining Management Preferences of Accounting for Goodwill Prior to the Implementation of IFRS 3: A Cross-Country Study Astami, Emita W.
Gadjah Mada International Journal of Business Vol 8, No 1 (2006): January-April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.899 KB)

Abstract

This study provides evidence on the cross sectional relationship between firm economic variables and management preferences in the selection of an accounting technique for goodwill. It examines goodwill accounting policy disclosures in the 2000/2001 annual reports of 269 listed companies in the five countries: Australia, Hong Kong, Indonesia, Malaysia, and Singapore. The key focus is management’s choice of accounting techniques for the treatment of goodwill.The results show that accounting practices for goodwill vary significantly across country of origins and across industry groups. Two economic variables significantly explain management preferences of accounting for goodwill. The finding shows that the higher a company’s financial leverage ratio the company managers prefer to write off goodwill immediately against income or to capitalize and amortize it in a sorter period of time. The higher a company’s size, the more likely the company would write-off of goodwill to balance sheet reserves. Thus, this study provides empirical evidence that management preferences of accounting for goodwill have economic consequences.
Factors Explaining Management Preferences of Accounting for Goodwill Prior to the Implementation of IFRS 3: A Cross-Country Study Emita W. Astami
Gadjah Mada International Journal of Business Vol 8, No 1 (2006): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.899 KB) | DOI: 10.22146/gamaijb.5624

Abstract

This study provides evidence on the cross sectional relationship between firm economic variables and management preferences in the selection of an accounting technique for goodwill. It examines goodwill accounting policy disclosures in the 2000/2001 annual reports of 269 listed companies in the five countries: Australia, Hong Kong, Indonesia, Malaysia, and Singapore. The key focus is management’s choice of accounting techniques for the treatment of goodwill.The results show that accounting practices for goodwill vary significantly across country of origins and across industry groups. Two economic variables significantly explain management preferences of accounting for goodwill. The finding shows that the higher a company’s financial leverage ratio the company managers prefer to write off goodwill immediately against income or to capitalize and amortize it in a sorter period of time. The higher a company’s size, the more likely the company would write-off of goodwill to balance sheet reserves. Thus, this study provides empirical evidence that management preferences of accounting for goodwill have economic consequences.
PEMANFAATAN DAN PELAPORAN ANJAK PIUTANG (FACTORING) Emita Wahyu Astami
Journal of Indonesian Economy and Business (JIEB) Vol 15, No 3 (2000): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.061 KB)

Abstract

Factoring is the purchases of a firm’s accounts receivables (the client) by another firm (the factor) for a discount fee. This paper attempts to discuss the benefit of factoring receivables, steps taken to avoid serious problems that can arise from factoring, and reporting the sales of receivables.Being successful in the future, a company will probably need to sell overseas and being global, therefore it needs to work with an international factoring company. By using the services provided by a factor, the client gains a partner who can provide administration, working capital enhancement, business experience, and overall guidance in selling products abroad. Factors can be considered to become the receivable management entities therefore, management can focus on developing, producing, and selling products.However, before entering into a factoring agreement, a firm need to consider and take steps to avoid risks. Factoring programs work only if both factors and clients pay adequate attention to preventing problems before they arise.Finally, both the client and the factor need to report factoring receivables based on Statement on Financial Accounting Standards (PSAK) No. 43. In a factoring, receivables are sold on either a without recourse or a with recourse basis.
Pengaruh Kepemilikan Keluarga dan Tata Kelola Perusahaan Terhadap Praktik Manajemen Laba Wulan Wanda; Zulhawati Zulhawati; Rusmin Rusmin; Emita W. Astami
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i1.700

Abstract

Transparency and quality of financial reporting are important factors to be relevant for decision making. This study examines the effect of family ownership and corporate governance on earnings management practices. Our sample focuses on non-financial firms with predominantly family ownership listed on the Indonesia Stock Exchange for the financial year of 2017-2019. The study reveals that family ownership and the presence of an audit committee associate with decreasing earnings management practices. Our additional analyzes confirm both expropriation and monitoring effects of family ownership on earnings management. Up to a certain level of ownership, family management tends to engineer earnings reporting for personal or group benefit. However, when ownership is quite dominant, family members carry out their supervisory function properly and encourage management to take actions and decisions in line with the interests of the company and other stakeholders. The implication of this research is that share ownership by family members needs to be encouraged, even though the policy-making authority still regulates the maximum limit of ownership to avoid very dominant power. Transparansi dan kualitas pelaporan keuangan merupakan faktor penting agar informasi keuangan relevan untuk pengambilan keputusan. Penelitian ini menguji pengaruh kepemilikan keluarga dan tata kelola perusahaan terhadap praktik manajemen laba. Sampel kami fokus pada perusahaan non-keuangan dengan dominasi kepemilikan keluarga yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Hasil penelitian menunjukkan kepemilikan keluarga dan jumlah anggota komite audit mampu mengurangi praktik manajemen laba. Analisa tambahan mengkonfirmasi baik expropriation maupun monitoring effects kepemilikan keluarga terhadap manajemen laba. Sampai dengan tingkat kepemilikan tertentu, manajemen keluarga cenderung merekayasa pelaporan laba untuk keuntungan pribadi atau kelompok. Namun, ketika kepemilikan cukup dominan, anggota keluarga melaksanakan fungsi pengawasan secara baik dan mendorong manajemen mengambil tindakan serta keputusan sejalan dengan kepentingan perusahaan dan pemangku kepentingan lain. Implikasi penelitian ini bahwa kepemilikan saham oleh anggota keluarga perlu didorong, meskipun otoritas pembuat kebijakan tetap mengatur batas maksimum kepemilikan untuk menghindari kekuasaan yang sangat dominan.
Kepemilikan Keluarga, Tata Kelola Perusahaan, dan Audit Report Lag Umi Alvianti; Bambang Moertono Setiawan; Rusmin Rusmin; Emita Wahyu Astami
E-Jurnal Akuntansi Vol 31 No 11 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i11.p04

Abstract

The governance of family companies is still a concern for investors and other stakeholders. This study examines the effect of family ownership and corporate governance on audit report lag (ARL). The research sample is a non-financial company with a dominant family ownership and listed on the Indonesia Stock Exchange for the 2017-2019 period. Using the usual least squares analysis method and multiple regression techniques, the results showed that family ownership and the number of commissioners were able to encourage auditors to complete audit reports faster. Meanwhile, the presence of independent commissioners and audit committees does not significantly affect ARL. Additional analysis enriches the research findings that there are unique characteristics in terms of monitoring and expropriation effects of family ownership on ARL that up to a certain level of ownership, family members carry out the supervisory function well and can issue audited financial reports more quickly. Keywords: Family Ownership; Board of Commissioners; Independent Commissioner; Audit Committee; Audit Report Lag.
Co-Authors Bambang Moertono Setiawan Rusmin Rusmin Umi Alvianti Wulan Wanda Zulhawati